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NAFTONE, INC. v. UNITED STATES

C. D. 4578.

390 F.Supp. 535 (1975)

NAFTONE, INC. v. UNITED STATES.

United States Customs Court.

January 16, 1975.

Attorney(s) appearing for the Case

Sharretts, Paley, Carter & Blauvelt, New York City (Eugene F. Blauvelt and Gail T. Cumins, New York City, of counsel), for plaintiff.

Carla A. Hills, Asst. Atty. Gen. (Herbert P. Larsen, New York City, trial atty.), for defendant.

WATSON, Judge:

The merchandise at issue in this case is a substance with the trade name Desmocoll 400. The merchandise was classified as "plastics materials" under item 405.25 of the TSUS, as modified by Presidential Proclamation 3822, and was assessed with duty at the rate of 2.5¢ per pound plus 16% ad valorem. Plaintiff claims the merchandise is more specifically provided for as cement, not specially provided for, under item 494.60 of the TSUS, as modified...

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